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Service tax notification

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Querist : Anonymous

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Querist : Anonymous (Querist)
01 February 2013 I am searching a notification which says 'if service provider and service receiver both are registered company then 100% service tax is to be paid by provider in Car hiring business.
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Sumit Grover

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Sumit Grover (Expert)
01 February 2013 Notification No. 30/2012
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CA Vipin Jain

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CA Vipin Jain (Expert)
01 February 2013 Notification No. is 30/2012 dated 20.06.12 which says if service provider is Individual, HUF, Partnership, association of person and service receiver is a body corporate then reverse charge is applicable on motor car hiring i.e. reverse charge is applicable when service provider is non body corporate and service receiver is body corporate.

regards

CA Vipin Jain
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